Stand Up to the IRS

Cover
Title Page
Table of Contents
Introduction
1: Inside the IRS: What You Need to Know About IRS Operations
	IRS Inefficiency
	Communicating With the IRS
	Rules of the Game—Tax Laws
	Interpreting the Tax Code
	Self-Assessment of Income Taxes
	Winning the IRS Game
2: Filing Tax Returns
	How Long Must You Worry About Not Filing a Tax Return?
	Consequences of Not Filing
	It’s Better to File Before the IRS Contacts You
	What Will Happen When You File Late
	Requesting an Extension to File
	Filing a Return When You Can’t Pay What You Owe
	Filing a Tax Return When You Live Out of the United States
	Reducing the Chance of an Audit When Filing
	Amending Tax Returns
	A Word About “Aggressive” Tax Filing
3: Winning Your Audit
	How Long Do I Have to Worry About an Audit?
	What to Expect at an Audit
	Do I Have to Learn Tax Law to Win My Audit?
	Audit Selection—Why Me, O Lord?
	When the IRS Increases Your Tax Bill Without an Audit
	Types of IRS Audits
	How a Field Auditor Approaches an Examination
	Preparing for an Audit
	Who Should Attend the Audit?
	How to Act at an Audit
	Finishing Audits
	Serious Audit Problems
4: Appealing Your Audit Within the IRS
	Pros and Cons of Appealing an Audit
	How to Appeal an Audit
	How the Independent Office of Appeals Works
	Preparing for an Appeals Hearing
	Dealing With the Appeals Officer
	Presenting a Case to an Appeals Officer
	Negotiating a Settlement
	Should You Hire a Tax Professional for Your Appeal?
	If You Don’t Settle on Appeal
5: Going to Tax Court: No Lawyer Necessary
	Tax Court Facts
	Small Tax Cases—People’s Court
	Regular Tax Court Cases—Over $50,000
	Other Federal Courts—Paying First Is Required
	Bankruptcy Court
6: When You Owe the IRS: Keeping the Tax Collector at Bay
	When You Can’t Pay With Your Tax Return
	Getting Time to Pay After the Tax Bill Comes
	IRS Tax Billing Process
	IRS Automated Collection System
	Revenue Officers—Frontline Collectors of the IRS
	Offers in Compromise (OICs)
	Using the Bankruptcy Code to Stop the IRS
	Protecting Your Assets From the IRS
	Suspending Collection of Your Tax Bill
	Collection of Tax Debts by Private Debt Collectors
7: IRS Enforced Collection: Liens and Levies
	Federal Tax Liens
	Getting a Tax Lien Withdrawn
	Tax Levies = Seizure of Assets
	Dealing With the IRS Levy Process
	Assets the IRS Can’t or Won’t Seize
	Avoiding a Levy
	Getting a Tax Levy Released
	IRS Sales of Levied Assets
8: The Taxpayer Advocate: A Friend at the IRS
	Who Qualifies for Help From a Taxpayer Advocate?
	Contacting the Taxpayer Advocate Service
	Emergency Help: Taxpayer Assistance Orders
9: Family, Friends, Heirs, and the IRS
	It’s a Family Affair
	Owning Property Jointly
	Death and Taxes
10: Fraud and Tax Crimes: Do You Really Have to Worry?
	How People Commit Tax Fraud
	If You Are Caught Cheating
	IRS Criminal Investigations
	If You Are Prosecuted
11: Small Business/Self-Employed: When IRS Trouble Comes
	Self-Employed—You’re a Prime Audit Target
	Employees or Independent Contractors?
	Payroll Taxes—IRS Dynamite
	The Dreaded Trust Fund Recovery Penalty
	Cash Transactions Over $10,000
12: Penalties and Interest
	Penalties Added to Tax Bills
	Interest on Tax Bills
	Understanding Penalty and Interest Notices
	Reducing or Eliminating Penalties and Interest
	Designating Late Tax Payments
13: Help Beyond the Book: Tax Professionals and Tax Information
	Finding and Using a Tax Professional
	Tax Pros for Serious Problems
	Hiring a Tax Return Preparer
	Researching Tax Questions
14: When You Owe State Income Taxes
	The IRS and State Taxing Authorities
	Does Your State Have a Taxpayer Bill of Rights?
	State Time Limits to Assess and Collect Income Taxes
	State Tax Collection Departments
	State Tax Bills
	When All Else Fails, Try Your Political Connections
15: The Taxpayer Bill of Rights
	Taxpayer Bill of Rights I
	Taxpayer Bill of Rights II
	Taxpayer Bill of Rights III
16: The 25 Most Frequently Asked Questions
Glossary of Tax Terms
Index
Book Registration
Addtional Tax Law Resources at Nolo.com